Impact of the 2015 Horeca plan: flexible or casual working and overtime

In 2015, the federal government implemented a set of measures to promote employment in the catering sector (Horeca for HOtels, REstaurants and CAfés). The Court of Audit examines the impact of the introduction of flexible work and net (untaxed) overtime as well as of the extension of casual working. It notes that they are being implemented in a sector where employment continues to increase more rapidly than in others. However, there is simultaneously a partial shift from existing employment towards cheaper forms of employment. The Court further notes that undeclared work has decreased, but less rapidly than in other sectors. It concludes that the Horeca plan has not had a demonstrable impact on the viability of the catering sector as a whole.